MENGHITUNG SISA HASIL USAHA - SHU

Summary

In this educational video, Dewi Nani teaches students about calculating the SHU (Sisa Hasil Usaha) of cooperatives. She explains the concept of SHU as the cooperative's net income after expenses, its distribution among members based on their contributions, and the differences from regular corporate profit. The video provides detailed formulas for calculating SHU from savings, purchases, and loans, and walks through step-by-step examples using real figures. Dewi also demonstrates how to allocate SHU for reserves, employee funds, education, and social purposes. The lesson emphasizes practical application and encourages students to practice calculations to understand cooperative management effectively.

Takeaways

• 😀 SHU (Sisa Hasil Usaha) is the cooperative's net income after expenses, depreciation, and taxes, similar to profit in a company but distributed among members.
• 😀 Unlike profit in a company, SHU is shared among members based on their contributions and can also be allocated for cooperative reserves, education, and other needs.
• 😀 Only SHU derived from members’ activities is distributed to members; SHU from non-members is allocated to cooperative reserves and other non-member funds.
• 😀 SHU distribution is typically done once a year and paid out in cash to eligible members.
• 😀 Members’ SHU share can come from multiple sources: savings (jasa simpanan), purchases (jasa pembelian), loans (jasa pinjaman), and, if applicable, cooperative management (jasa pengurus).
• 😀 The percentage allocation of SHU is decided in the members’ meeting and can vary per cooperative, covering reserves, member services, employee funds, education, social funds, and regional development.
• 😀 To calculate Jasa Simpanan: divide an individual’s total savings by total cooperative capital and multiply by SHU allocated for savings.
• 😀 To calculate Jasa Pembelian: divide an individual’s purchases by total member sales and multiply by SHU allocated for member transactions.
• 😀 To calculate Jasa Pinjaman: divide an individual’s loan amount by total member loans and multiply by SHU allocated for loans.
• 😀 Total SHU received by a member is the sum of all applicable SHU components from savings, purchases, loans, and managerial roles.
• 😀 Accurate SHU calculation requires knowing the cooperative’s total capital, total sales to members, total member loans, and agreed SHU allocation percentages.
• 😀 Practicing with example problems helps members understand SHU calculations and ensures precise distribution according to cooperative rules.

Q & A

What is SHU in a cooperative context?

SHU, or Sisa Hasil Usaha, is the net income of a cooperative over a financial year after deducting depreciation, other obligations, and taxes. Unlike profit in a regular company, SHU is distributed among members based on their contributions and usage of the cooperative's services.

How is SHU different from regular company profit?

Regular company profit becomes the property of the owners, whereas SHU in a cooperative is distributed among members proportionally based on their participation and is also allocated to reserves, education, and social funds.

What are the main components used to calculate member SHU?

Member SHU is calculated based on three main components: savings (modal) contributions, purchases from the cooperative, and loans taken from the cooperative. Each component has a specific formula for distribution.

What is the formula for calculating SHU from a member's savings?

The SHU from savings is calculated as: (Member's total savings / Total cooperative capital) × SHU allocated for savings.

How is SHU from member purchases calculated?

The SHU from purchases is calculated as: (Member's purchases from the cooperative / Total sales to members) × SHU allocated for members' transactions.

How do cooperatives allocate SHU from non-member sources?

SHU obtained from non-member transactions is not shared as member rewards. It is distributed to cooperative reserves, staff funds, educational funds, social programs, and regional development according to the cooperative's agreed percentages.

What are the steps to calculate total SHU received by a member?

Step 1: Identify the member's savings, purchases, and loans. Step 2: Calculate each SHU component using the respective formulas. Step 3: Sum all components to get the total SHU received by the member.

In the example, how much SHU did Pak Harno receive?

Pak Harno received a total SHU of Rp 43,875, calculated from his savings (Rp 10,969) and purchases (Rp 32,906) at the cooperative.

How is SHU for loans calculated in a cooperative that provides credit?

SHU from loans is calculated as: (Member's loan / Total member loans) × SHU allocated for loan services.

Why is it important to only consider SHU from members when calculating individual SHU?

Because only the SHU originating from members’ contributions and transactions is eligible to be distributed among members. SHU from non-members is allocated to general cooperative funds and is not considered part of individual member rewards.

What is the significance of the cooperative SHU distribution percentages?

The distribution percentages define how SHU is allocated among reserves, members' services, employee funds, education, social programs, and regional development. These percentages are approved during the members' meeting and ensure transparency and fairness in SHU allocation.

Can a cooperative member receive SHU from all sources if they have no transactions?

No. A member only receives SHU corresponding to the activities they participate in, such as savings, purchases, or loans. If a member has no involvement in a specific activity, they are not entitled to the SHU from that source.